This will introduce my esteemed friend Mr. Thomas T. Fletcher, of this town. Mr. Fletcher contemplates opening a drug store in Chicago. Should he do so he will prove an acquisition to your City. Any favor you can render him will be much appreciated by, Yours faithfully, George W. Brown. RECOMMENDATIONS Every man of standing and every employer of labor is at times called on to certify to the character, or to give a testimonial to some esteemed employee who is about to seek his fortune in another place. If you are about to hire a stranger, it adds to your confidence and to his chances if he have a testimonial as to character and fitness from his last employer, or from some man whose word you value. The letter of recommendation is usually of a general character and not addressed to any particular. It should open in this way: "To whom it may concern." Follow this with your testimonial and sign it. TITLES The President of the United States is addressed as: "His Excellency," William H. Taft, Executive Mansion, Washington, D. C. Cabinet officers, Senators, Congressmen, members of the Legislature, and Mayors of cities are usually addressed as "Hon.," the abbreviation of honorable. The title "Hon." like "Esq." is often misused. After all titles of courtesy are not obligatory, unless we regard the unwritten law of custom in such matters as binding. The very best kind of a letter, and perhaps the hardest to write, is that in which the writer appears to be talking to us face to face. CHAPTER VI BILLS, RECEIPTS AND ACCOUNTS Try to understand clearly the meaning of all the business terms you have to use. The terms "bill" and "invoice" usually mean the same thing, that is, a "bill of sale." This applies to goods sold, or services rendered. The merchant sends you an itemized invoice of the goods you ordered and he has shipped. The carpenter sends you an itemized bill of the work done by your order. Such a document should be regarded not as a "dun," but rather as a record of the contract or transaction. In the foregoing case the merchant and the carpenter are the creditors, the recipient of the goods or work is the debtor. BILLS FOR GOODS In writing out a bill the date is the first thing to be considered. This should be the same in form as a business letter. This form will serve as an illustration: Glenwood, N. J. October 1, 1910. Robert Brown To George L. White, Dr. Sept 2. For 25 lbs. sugar, at .06 . . .$1.50 " 6. " 30 lbs. ham, at .20 . . . . 6.00 " 14. " 100 lbs. flour, at .03-1/2 . 3.50 ---- Received payment, $11.00 SIGNATURE ON PAYMENT Wholesale houses send such bills as soon as the goods are shipped or delivered, though the payment, as per agreement, is not to be made for thirty, sixty or ninety days.